SCHEDULES
SCHEDULE 13Stamp duty land tax: information powers
Part 3Power to call for papers of tax accountant
Contents of notice
17
1
A notice under paragraph 14 must—
a
specify or describe the documents to which it relates, and
b
require the documents to be delivered within such time as may be specified in the notice.
2
The period specified for complying with the notice must not be less than 30 days after the date of the notice.